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Part 11. Communications and Liaison

Chapter 53. Small Business/Self-Employed

Section 3. Policy and Strategic Planning

11.53.3  Policy and Strategic Planning

11.53.3.1  (10-01-2006)
Communications, Liaison and Disclosure's Policy and Strategic Planning (PSP)

  1. The Office of Policy and Strategic Planning's (PSP) mission is to:

    1. Serve as the operational link between all SB/SE Communications, Liaison and Disclosure (CLD) components.

    2. Establish and maintain strategic plans, policies and standard procedures for CLD. Monitor resources for development and maintenance of work plans and work schedules.

    3. Conduct operational reviews and provide information regarding organizational performance to CLD Headquarters and Field functions.

    4. Identify and resolve issues that impact SB/SE stakeholders.

    5. Provide coordinated and complete SB/SE responses to GAO and TIGTA reports; track legislative implementation efforts.

    6. Provide critical support to the goals and priorities of CLD.

  2. PSP's responsibilities include:

    1. Developing and implementing guidelines for all CLD Headquarters and Field programs ensuring processes are supported with required CLD technologies.

    2. Establishing overall CLD policy and strategic objectives in coordination with SB/SE compliance priorities.

    3. Providing centralized oversight and program coordination for work plans and schedules to ensure that organizational performance is directly linked to appropriate resource allocations.

    4. Preparing monthly reports that gauge adherence to the organizational priorities.

    5. Performing operational and program reviews on behalf of the Director, CLD, to ensure adherence with policy and procedural guidelines.

    6. Coordinating the identification and resolution of issues that impact SB/SE stakeholders and directing activities of the Project Manager charged with oversight of the Issue Management Resolution System (IMRS).

    7. Providing oversight for CLD's travel, training plans and award activities.

    8. Coordinating SB/SE's responses to GAO and TIGTA reports; tracks legislative initiatives and develops appropriate implementation plans.

    9. Oversight for CLD's SB/SE Request for Organizational Change (S-ROC) process.

    10. Preparing appropriate Work Request Tracking System (WRTS) items.

    11. Development and updating the CLD IRM.

    12. Creating agendas and capturing minutes for the Executive Steering Committee (ESC), Governance Board and Management Advisory Council.

    13. Initiating and updating the CLD Concept of Operations (CONOPS), CLD Strategic Plan, CLD Program Letter and CLD Performance Measures.

    14. Monitoring various inventory management statistics relating to statutory requirements, including Governmental Liaison and Disclosure (GLD) Balanced Measures, GAO/TIGTA procedures/timeliness and Work Planning and Control (WP&C) Management Information System (MIS) for CLD.

    15. Ensuring timelines for TRAS/SETR system submissions are followed.

    16. Overseeing SB/SE legislative proposals that are sent through SB/SE Commissioner and Legislative Affairs for consideration in the Treasury Reports from the Legislative Implementation Tracking System (LITS) and the Joint Audit Management Enterprise System (JAMES).

    17. Implementing Financial Management Controls (FMC).

11.53.3.1.1  (10-01-2006)
Key Interdependencies of Policy and Strategic Planning

  1. The Director, PSP reports to the Director, CLD.

  2. Director PSP serves as the operational link between all SB/SE CLD components.

  3. Director PSP coordinates programs with all Business Operating Divisions (BOD).

  4. The following managers report to the Director PSP:

    • Chief, Planning and Review

    • Chief, Operations Support

    • Chief, TIGTA/GAO/ Legislative Implementation

    • Project Manager - Issue Management Resolution System (IMRS)

  5. The Web site for the Office of Policy and Strategic Planning can be accessed at: http://sbse.web.irs.gov/CL2/psp/default.htm

11.53.3.1.2  (10-01-2006)
Issue Management and Resolution System (IMRS)

  1. The mission and purpose of issue management is to:

    1. Provide a vehicle for stakeholders and practitioners to bring forward information about the policies, practices and procedures the IRS uses that may negatively impact compliance with the tax laws, both voluntarily and non-voluntarily, through enforcement programs.

    2. Ensure identified issues relating to IRS policies, practices and procedures are resolved in a timely manner.

    3. Share issue resolutions with internal and external stakeholders (nationally and locally) with the expectation that the information gets shared with other members of their organizations.

    4. Identify trends in filing and payment of taxes which may require educational programs, seminars, symposia, etc., for stakeholders and practitioners, to provide guidance on updates to IRS policies, practices and procedures and law changes as appropriate.

    5. Provide opportunities for exchange of information with representatives of stakeholder and practitioner organizations and the appropriate representatives of the IRS.

    6. Refer to the other BODs issues pertaining to other IRS programs that require explanation, evaluation or changes to the responsible office within the IRS.

11.53.3.1.2.1  (10-01-2006)
Significance of Issue Management Resolution System

  1. Issue management is an important tool in our efforts with stakeholders and practitioners and to effectively influence tax compliant behavior. CLD has primary responsibility to ensure issues raised by SB/SE stakeholders are addressed and, when possible, resolved.

  2. Issue management and IMRS provide a framework of support for relationship managers that ensures proper tracking and response to stakeholder issues.

11.53.3.1.2.2  (10-01-2006)
Roles and Responsibilities

  1. The role of the CLD Liaison is to:

    1. Act as the primary contact point (liaison) for stakeholder, practitioner and industry organizations.

    2. Maintain regular continuing contacts and open lines of communications with stakeholders. This allows for early identification of issues and concerns.

    3. Ensure minutes of the meetings with industry stakeholders and practitioners are reviewed to identify issues for IMRS. Timely status reports and feedback provides that all issues not resolved during the course of the meeting are identified.

    4. Use the Issue Management Decision Tree (found on the home page of the IMRS at http://sbse.web.irs.gov/CL2/sl/IMRS/index_login.asp ) to develop the issues and determine scope in preparation for discussion with their manager.

    5. Elevate all identified stakeholder issues to the manager. Fully developed issues are input into IMRS, based on established guidelines.

    6. Monitor identified issues to ensure appropriate and timely actions are taken to resolve the issues.

    7. Work with CLD staff on delivery of key messages about an issue resolution for internal and external audiences.

  2. The role of the Manager is to:

    1. Review issues elevated by employees and determine if appropriate for IMRS. If issues do not meet IMRS criteria, determine corrective actions needed to resolve issue.

    2. Ensure issues are entered into IMRS that are appropriate and timely action is taken toward resolution.

    3. Elevate issues that should not be resolved at the local level such as issues that may have a national or international impact.

    4. Coordinate development of communication packages on local and national issues with CLD Communications.

    5. Use the local Stakeholder Relationship Management Council to stay abreast of developments that are of interests to IRS functions or concern to practitioners and industry stakeholders. Use IMRS in accordance with established guidelines.

    6. Ensure the SL headquarters-developed key messages and/or communication products regarding issue resolution are delivered to internal and external stakeholders.

    7. Ensure resolved issues are closed in IMRS.

  3. The role of the Issue Management Resolution System Project Manager is to:

    1. Provide oversight to the Issue Management program and IMRS.

    2. Coordinate elevated issues with the appropriate Headquarters officials.

    3. Coordinate with CLD Communications to develop strategic communication plans.

    4. Monitor IMRS to ensure timely resolution and responsiveness to stakeholders.

    5. Conduct issue analysis using IMRS to identify trends to pro-actively provide key messages and communications to stakeholders through liaison activities.

    6. Facilitate the delivery of information/education materials to internal and external stakeholders.

11.53.3.1.2.3  (10-01-2006)
Reports and Records

  1. The IMRS Project Manager produces a monthly report containing an overview of issues. The report provides a brief synopsis of some of the issues that were received and/or closed during the past month. These reports are to assist the relationship manager in discussing current issues with their stakeholders. Resolved issues can be shared with liaison partners in advance of meetings, enabling partners to share information with their membership and provide feedback. Feedback assists in determining the scope of many issues and identifying other concerns.

  2. The IMRS Project Manager generates monthly input to the Director's PSP Monthly Report, Business Performance Review, Operational Review and ad hoc reports as required.

  3. A General Information Sharing Template for IMRS is posted to the SL Moving Ahead page of the IRWeb. This template contains talking points as well as links to IMRS resources such as drop-in articles and resolved issue reports.

11.53.3.1.2.4  (10-01-2006)
System Procedures

  1. A guide to system procedures is posted on the IMRS Home Page

  2. Access to the System:

    • All employees have "read only" access to the IMRS Database

    • Individuals with a need for a higher level of access (Approver or Administrator) should contact the project manager

11.53.3.1.2.5  (10-01-2006)
IMRS Key Information

  1. Users may access IMRS through the link: http://sbse.web.irs.gov/CL2/sl/IMRS/index_login.asp

  2. IMRS Monthly Updates can be found on the PSP Website at http://sbse.web.irs.gov/CL2/psp/About/Reports/IMRS_MonthlyOverviews.htm

  3. A research tool kit with tips and useful links is posted on the IMRS home page.

11.53.3.1.2.6  (10-01-2006)
Glossary of IMRS Terms

  1. Issue Management Resolution System (IMRS) - A web-based application that permits tracking and monitoring of local, national, and international issues identified by Stakeholder Liaison and Governmental Liaison partners and stakeholders. The system provides management officials with trend analysis that determines how widespread the issues are and captures them in a centralized electronic format.

  2. IMRS Decision Tree – A checklist that helps ensure that issues are fully developed in understanding, scope and impact. It provides detailed information to be gathered prior to submitting an issue into IMRS.

  3. IMRS User Guide – The IMRS User Guide is an electronic on-line guide that describes how to use the IMRS Software and provides detailed screen-shots of system applications.

  4. IMRS Research Toolkit – Users become familiar with the research process. The IMRS toolkit provides links to gather information that may help provide a wider understanding of the issue presented by partners and stakeholders. The toolkit is used to help fully develop the issues in a concise and complete manner.

  5. Issue – A problem that has been identified by internal and external partners and stakeholders with policy and procedural implications.

11.53.3.2  (10-01-2006)
Policy and Special Program's Office of Planning and Review

  1. The Office of Planning and Review (P&R) provides critical support to the Office of Policy and Strategic Planning (PSP) with the goals and priorities of Communications, Liaison and Disclosure (CLD).

11.53.3.2.1  (10-01-2006)
Mission and Responsibilities of Planning and Review

  1. The primary mission of P&R is to establish and maintain strategic plans, policies and procedures for SB/SE Communications, Liaison and Disclosure (SB/SE/CLD). In addition, P&R:

    1. Collaborates with SB/SE functions, acting as the internal liaison and coordinator within CLD, to establish policies and procedures regarding compliance initiatives.

    2. Establishes and maintain strategic plans, policies and standard procedures for SB/SE CLD.

    3. Develops the CLD Program Letter and monitor adherence to its content.

    4. Provides oversight and program coordination to develop work plans and schedules and uses a monitoring process to track resources.

    5. Conducts program reviews and provides information about CLD's program performance and effectiveness to all Headquarters and Field components within CLD.

  2. To accomplish this mission, the Chief, P&R, provides leadership and direction in program areas in the following activities:

    1. Ensure CLD actions are aligned with and support SB/SE and IRS goals using the planning and monitoring process.

    2. Conduct regular updates, as appropriate, to the CLD strategic plan and program letter, etc.

    3. Establish and monitor performance measures.

    4. Maintain Business Performance Review (BPR) statistics.

    5. Prepare the consolidated monthly reports/operational reviews.

    6. Perform operational and program reviews to ensure adherence to the CLD strategic plan, program letter, policies and procedural guidelines.

    7. Review and analyze program progress against strategic plans and identify areas for improvement.

    8. Evaluate and provide reports regarding program effectiveness.

    9. Provide oversight and program coordination for work plans and work schedules.

    10. Use the Work Planning and Control (WP&C) system to track the monthly resource allocations.

    11. Provide standard policy guidance and work plan accomplishments of Stakeholder Liaison (SL) operations throughout CLD.

    12. Interact with SB/SE Research in learning and sharing with CLD the available information from various projects and databases being used.

    13. Monitor and support CLD management information systems.

    14. Use the Electronic Disclosure Inventory Management System (EDIMS) and Automated Freedom of Information Act (AFOIA) systems to monitor Governmental Liaison and Disclosure (GLD) work plan accomplishments.

    15. Coordinate the development of the Internal Revenue Manual (IRM) for CLD and, at least annually, ensure appropriate updates are made to the IRMs.

    16. Establish overall CLD policy and strategic objectives in coordination with SB/SE Compliance priorities.

      Note:

      The CLD Organization Structure is available at: http://sbse.web.irs.gov/CL2/default.htm, under Leadership.

11.53.3.2.2  (10-01-2006)
Key Interdependencies of Planning and Review

  1. The Chief, P&R reports to the Director, PSP.

  2. The P&R staff interacts at the headquarters and field levels with all operations within CLD as well as functions within SB/SE, W&I, LMSB and TE/GE.

  3. P&R collaborates with Information Technology (IT) to develop monitoring systems.

  4. Analysts using the automated work plan and schedule tools coordinate program needs with the Memphis Service Center Planning and Analysis staff.

  5. P&R works with SB/SE budget office on CLD's Stakeholder Liaison work plan needs.

11.53.3.2.3  (10-01-2006)
Roles and Responsibilities of Planning and Review Analysts

  1. P&R analysts have responsibilities to:

    1. Ensure timelines are followed in delivering the program areas and activities for which the P&R office has responsibility. See IRM 11.53.3.2.1.

    2. Perform appropriate planning and monitoring that supports the CLD Mission and IRS' Goals.

    3. Participate on various teams and task forces providing insight and knowledge as needed.

    4. Serve as a point of contact (POC) between other CLD functions and P&R to address issues and work jointly to achieve the goals of CLD.

    5. Participate in operational reviews, as directed, to assist CLD components meet planned program and strategic goals.

    6. Coordinate the Business Performance Review (BPR) process and the information contained in CLD's BPR.

    7. Coordinate the development of CLD measures and monitor performance and reports.

    8. Consolidate CLD's Monthly Reports/Operational Reviews.

    9. POC for SB/SE Research coordinating projects for Stakeholder Liaison, headquarters and field operations.

    10. Evaluate research programs and systems for CLD.

  2. The P&R analysts and their contact numbers can be found on the IRS Intranet at the following web address: http://sbse.web.irs.gov/CL2/PSP/About/Contacts.htm

11.53.3.2.4  (10-01-2006)
Business Performance Reviews (BPR)

  1. The Business Performance Review (BPR) is a performance management document that is prepared quarterly and presented to the Deputy Commissioner, Services and Enforcement..

  2. Chief, P&R is responsible for coordinating the CLD input to the BPR.

  3. A sample of the latest BPR report can soon be viewed from the CLD/PSP Web site: http://sbse.web.irs.gov/CL2/PSP/About/ImportantInfo.htm

11.53.3.2.5  (10-01-2006)
Monthly Reports/Operational Reviews

  1. Monthly Reports and bi-monthly Operational Reviews (OPs) are used to monitor CLD performance measures, significant accomplishments and issues/concerns. Since the OP is generally shared with the SB/SE Commissioner and Deputy Commissioner, that document is not as specific and detailed.

  2. Information usually included includes: Performance Measures, Employee Engagement Activities, Functional Updates, and Financial Plan and Personnel Issues.

  3. Monthly Reports are due to the Director, CLD on the 25th of the month. If the 25th falls on a holiday or weekend, the report, is due on the previous business day.

  4. OP reports are due to the Director, CLD every other month and P&R will have the responsibility of preparing a consolidation of the input from all CLD Functions.

  5. Additional guidance for the reporting process as well as due dates can be found at: http://sbse.web.irs.gov/CL2/PSP/About/Reports/MonthlyReports/ReportingProcedures.htm

  6. A copy of the Monthly Report/Operational Review can be viewed at: http://sbse.web.irs.gov/CL2/PSP/About/ImportantInfo.htm

  7. On-site OPs of each CLD organizational segments are scheduled, based on mutual coordination between the Director, PSP and the other CLD Directors. These comprehensive reviews evaluate the effectiveness of each CLD's functions procedures, programs resources, and efforts to deliver the goals in the strategic plan and CLD program letter.

  8. Chief, P&R will have responsibility for directing analysts to participate in operational reviews and assigning tasks to be accomplished.

  9. A copy of the suggested OP template can be found at: http://sbse.web.irs.gov/CL2/PSP/About/ImportantInfo.htm

11.53.3.2.6  (10-01-2006)
Communication Liaison and Disclosure Strategic Planning Process

  1. The strategic planning process includes development and periodic updates of:

    1. CLD's Concept of Operations (CONOPS)

    2. CLD's Strategic Plan

    3. CLD's Measures

    4. CLD's Program Letter for:

    • Communications

    • Governmental Liaison and Disclosure

    • Policy and Strategic Planning

    • Stakeholder Liaison Headquarters

    • Stakeholder Liaison Field

  2. The above list is not a total representation of the formal strategic planning process that SB/SE conducts but defines those that are specific to the CLD components.

11.53.3.2.6.1  (10-01-2006)
Concept of Operations (CONOPS)

  1. CONOPS are developed using the multi-year IRS Strategic Plan as its foundation.

  2. It contains the vision of what CLD needs to accomplish over the next three to five years to support IRS's organizational strategies.

  3. This document defines what the organization will look like in three to five years (end state vision) and how the organization is going to get there (strategies, goals, business processes, workforce and technology).

  4. CONOPS provide stretch goals and a high-level blueprints for technology and workforce planning.

  5. After finalization, a copy of the CONOPS are available at: http://sbse.web.irs.gov/CL2/PSP/About/ImportantInfo.htm

11.53.3.2.6.2  (10-01-2006)
Multi-Year and Fiscal Year Strategic Plan

  1. The SB/SE Strategic Plan spans three years and is updated annually to reflect emerging issues.

  2. In the next level down planning stage, organizations take the ‘high level’ statements and incorporate them into their specific annual program letter commitments.

  3. Strategic action plans are developed that identify activities, timeframes, responsible parties and measures to meet the program letter commitments.

  4. These plans become tools for gauging progress on the program letter items.

  5. A copy of the Strategic Plan is available at: http://sbse.web.irs.gov/CL2/PSP/About/ImportantInfo.htm

11.53.3.2.6.3  (10-01-2006)
Program Letter

  1. At the beginning of each fiscal year, each Business Operating Division (BOD) identifies specific areas of emphasis for the upcoming year.

  2. Program letters are written in narrative form, and draw from the multi-year goals highlighting any emerging issues.

    Example:

    National Research Project (NRP) results demonstrate an immediate need for a push to hire employees with specific foreign language skills.

  3. Program letters highlight the important activities the BOD or sub-segment undertakes in the upcoming fiscal year.

  4. The CLD Program Letter addresses the following three strategic priorities and the various activities directed toward achieving them:

    • Improve Taxpayer Service
      ~ Reduce burden
      ~ Provide results of the National Disaster Assistance Program
      ~Use the Issue Management Resolution System (IMRS)

    • Enhance Enforcement of the Tax Law
      ~ Improve reporting compliance
      ~ Improve payment compliance
      ~ Improve filing compliance
      ~ Reduce the tax gap

    • Modernize the IRS through Its People, Processes and Technology
      ~ Employee engagement, training and development
      ~ Other fiscal year priorities

  5. The CLD program letter provides a basis for allocating resources and acts as a general framework for employees in prioritizing their activities.

  6. The following web address links to the current CLD Program Letter: http://sbse.web.irs.gov/CL2/2006_CGLD_Program_Letter.htm

11.53.3.2.6.4  (10-01-2006)
Measures

  1. Stakeholder Liaison (SL) is in the process of developing measures.

  2. Governmental Liaison and Disclosure (GLD) has tangible measures such as:

    • Overage

    • Time per case

    • Inventory levels etc.

  3. Programs in GLD monitored monthly are:

    1. Freedom of Information (FOIA) receipts

    2. Section 6103 receipts

    3. Agency relationships

    4. Awareness

    5. Quality review

    6. Technical assistance

    7. HQ program

    8. Planning and quality assurance

    9. Congressional Affairs Program (CAP)

    10. Compliance initiatives

    11. Data exchange

    12. External relationship management

    13. Internal relationship management

  4. Business measures are reported externally to the organization.

  5. CLD's Strategic Plan contains measures developed for use in setting and achieving organizational performance outcomes.

11.53.3.2.7  (10-01-2006)
Requesting Research Projects Overview

  1. CLD established procedures for submitting research projects that supplement the SB/SE Research Procedures. Step-by-step procedures are in place and available on the CLD Web site for requesting, approving, controlling, and monitoring research project requests.

  2. CLD’s Office of Policy & Strategic Planning (PSP) is responsible for coordinating, controlling and monitoring all CLD research requests. These requests are centrally controlled and monitored by the PSP Research Team.

  3. The CLD Research Team serves as the liaison between CLD and SB/SE Research. They assist with formulating, expediting, requesting, and processing all research requests.

  4. Each CLD functional office is responsible for generating and developing its own research projects or ideas and for submitting its research requests to CLD’s Research Team.

11.53.3.2.7.1  (10-01-2006)
Steps in Requesting a Research Project

  1. The CLD procedures for requesting a research project are as follows:


    Step 1. CLD functional office(s) determine if research is necessary to facilitate a project by considering the following:

    • What kind of information is needed, e.g., counts and percentages, estimates, analyses, models, testing, profiling, etc.

    • Why is the information needed, e.g., what value would it add to the project or assignment?

    • Who uses the research results? e.g. projects requiring support of resources from other functions should be in the research request planning process.


    Step 2. CLD employees discuss their research ideas with their managers and secure approval for their research requests.
    Step 3. CLD employees complete the SB/SE Research Request Form available through the Research Web site at: http://sbse.web.irs.gov/Research/ , using the "How to Request SB/SE Research" .link. The request initiator and their director must sign the form and send it, via e-mail, to the CLD Research Team.
    Step 4. CLD’s Research Team reviews the research request and log it into the research request database.
    Step 5. CLD’s Research Team reviews the SB/SE Research Reports Database summary to determine if similar research projects exist and direct the initiator to any relevant reports.
    Step 6. CLD’s Research Team contacts the initiator to discuss resource needs and projected time frames. Initiators must recognize that time frames should be flexible since SB/SE Research may not be able to accommodate the initiator's projected time frames.
    Step 7. CLD’s Research Team submits the signed Research Request Form to SB/SE Research for approval by the SB/SE Director, Research.
    Step 8. SB/SE Research schedules an Initial Customer Meeting within 45 days of receiving the approved research request to address project needs. During this meeting, they will address project purpose, scope of proposed project, whether resources are available, projected time frames including anticipated completion dates, and whether the project warrants a streamlined or traditional report.

    Note:

    Streamlined projects can be completed in a short time frame if it does not involve complex statistical techniques, tests, and can be completed by supplying data tables with standard calculations, etc. Traditional projects typically involve statistical methodologies and are closed with a formal written report to the customer. Traditional projects usually take 9-12 months (or longer) to complete.


    Step 9. SB/SE Research develops a project prospectus (within 45 days of the Initial Customer Meeting) that summarizes the Initial Customer Meeting. The prospectus documents the project’s objectives, purpose, methods, activity schedule, and costs. It serves as a contract between SB/SE Research and the CLD requesting office.
    Step 10. SB/SE Research completes all agreed upon work in the prospectus and provides the report within the agreed upon time frames. If agreed upon time frames cannot be met, Research contacts the initiator to revise the project scope or milestones, as needed.

    Reminder:

    Procedural updates between IRM revisions are posted to the CLD PSP Web site at: http://sbse.web.irs.gov/CL2/psp/default.htm , and should be checked prior to submitting a request to the CLD Research Team.

11.53.3.2.8  (10-01-2006)
Internal Management Document Coordination

  1. The Internal Management Document (IMD) Coordinator(s) for CLD have responsibility to oversee the development and delivery of:

    • New CLD IRM procedures

    • Updates to the IRMs

    • Delegation Orders owned by CLD

    • Issuance of Interim Guidance Memos

  2. CLD's IMD analysts are also responsible for coordinating the review and concurrence of cross-functional IRMs, Interim Guidance Memorandum, Delegation Orders, Policy Statements and Memorandum of Understanding owned or requested by other operations. The analysts ensure Form 2061 , Document Clearance Record, is forwarded to the appropriate CLD group(s) performing the review and monitor due dates, comments and concurrences.

11.53.3.2.8.1  (10-01-2006)
Internal Revenue Manual (IRM) Coordination

  1. P&R has the responsibility of coordinating all CLD IRM's.

  2. Requests for reviews and comments/concurrences of other SB/SE IRMs are also directed through P&R.

  3. Each CLD component identifies a liaison who will work with the assigned P&R IRM Coordinator(s).

  4. All CLD IRMs are reviewed annually to identify procedures requiring updates. Updates are performed after the filing season/processing IRMs are completed by Publishing Services in order to avoid conflict with workload priorities. The target date for CLD IRMs is July 1st each year.

  5. When IRM updates are completed, Form 2061, Document Clearance Record, will be used to gather simultaneous clearance requests. After all requested changes are recorded (or discussed to the submitters satisfaction), Form 2061-A, IMD Coordinator Checklist & Routing Slip and Form 1767, Publishing Services Requisition, will be prepared and submitted to the National IRM Coordinator in the Servicewide Policy Directives and Electronic Research (SPDER) staff.

  6. Before the IRM(s) are published, the functions must decide the media for the distribution (paper, electronic or both). This information is recorded on the Form 1767.

11.53.3.2.8.2  (10-01-2006)
Interim Guidance Memorandum Coordination

  1. Interim guidance is issued when there is a need for an immediate procedure change and the IRM is not yet due for revision and updating. The effected CLD function is responsible for developing the interim guidance document and coordinates the approval and posting through the CLD IMD coordinator(s).

  2. Interim Guidance Memorandum (IGM) are assigned an expiration date, not to exceed 1 year. Within that year, the function who initiated the guidance memorandum must update the IRM to include the revised procedures.

  3. CLD employees responsible for issuing interim guidance should follow these steps:

    1. Provide the CLD IMD coordinator(s) an e-mail including: IRM being updated, subject of the IGM and the party responsible for issuing the guidance. A draft copy of the memo is attached to the e-mail.

    2. CLD IMD coordinator(s) inputs the information to the Interim Guidance Directives system.

    3. The system assigns a number which is provided to the memo author.

    4. The authors annotate the draft memo with the assigned number, in the upper right-hand corner, and continue with the CLD clearance and review process using Form 2061, Document Clearance Record.

    5. Once the memo is signed and dated it is returned to the author.

    6. The author notifies the CLD IMD coordinator(s), via e-mail, and attach a final electronic version of the memo. The notification will include the date and the name of the individual who signed the memo, as well as, the annotated Form 2061.

    7. The CLD IMD coordinator(s) will upload the final version of the memo in the Interim Guidance Directives system.

    8. The SB/SE IMD Coordinator is responsible for ensuring the memo is posted to the Electronic Reading Room.

  4. The SB/SE and CLD IRM Coordinator(s) will review the published interim guidance memorandum monthly to ensure that memos close to expiration are in the process of being incorporated into the IRM. If not, an extension is requested until inclusion can be accomplished.

  5. Expired memos are also removed regularly from the Electronic Reading Room.

  6. Finalized interim guidance memorandum can be accessed at: http://sbse.web.irs.gov/cl2/gld/products/gld/interim%20guidance.htm

11.53.3.2.8.3  (10-01-2006)
Delegation Order Coordination

  1. The Internal Management Document (IMD) Coordinator(s) for CLD have responsibility of ensuring the Delegation Orders assigned to CLD are reviewed and updated, if necessary, each year. Complete procedures for the Delegation Order process is in IRM 1.2.1, Servicewide Policies and Authorities. The procedures are further defined in Chapter 2 of IRM 1.2.2, Delegations of Authority. Additional background information on the process is found in IRM 1.11.1, Internal Management Documents System.

  2. Delegations of Authority are organized within IRM 1.2 by specific function responsibility. CLD's are in Chapter IRM 1.2.49.

11.53.3.2.9  (10-01-2006)
Stakeholder Liaison Time Reporting System

  1. Stakeholder Liaison (SL) HQ, Field and PSP will report and record hours by Organization Function and Program (OFP) in the Single Entry Time Reports (SETR) system.

  2. SETR input interfaces with the WP&C system.

  3. Weekly validation of SETR is required as follows:

    1. Each Monday,before 10:00 AM Eastern Standard Time (EST), all timekeepers must validated their SETR entries.

    2. Prior to 10:00 AM EST (approximately 9:30 AM Eastern Time), a validation report is generated in SETR to confirm SL & PSP organization numbers have all been validated.

    3. If the weekly validation has not been completed, telephone or e-mail contacts are made with the appropriate timekeepers.

    4. If validation does not occur timely, Individual Performance Report (IPR) changes are required. These are prepared manually using hard copy forms.

    5. Guidance on making IPR adjustments/changes are contained in IRM 3.30.28.4.5.2 or through Servicewide Electronic Research Program (SERP).

  4. SETR/WP&C is designed to use specific OFP codes to track time charged. Weekly WP&C reports can be used to show how time was applied by the organizations.

  5. Valid OFP's can be found at the PSP Web site: http://sbse.web.irs.gov/CL2/PSP/About/SETR/ProgramCodes.htm

11.53.3.2.10  (10-01-2006)
Stakeholder Liaison Work Plan Process

  1. The office of P&R has overall responsibility for developing, implementing and monitoring the work plan and work schedules.

  2. The work plan encompasses the entire year but those hours are split into three planning periods.

    • October through December (1st quarter)

    • January through June (2nd & 3rd quarters scheduled simultaneously)

    • July through September (4th quarter)

    Note:

    A Staff Year (SY) is comprised of 2080 hours per full time employee (FTE)

  3. Adjustments can be considered during the year through the work scheduling process that occurs during the three planning periods.

  4. Resources are allocated to Stakeholder Liaison and PSP functions to achieve fiscal year priorities.

  5. The work plan is a multiple step process that is:

    1. Prepared annually at the organization's summary level for the CLD parent programs and designated sub-programs.

    2. Used to apportion program hours to fiscal year priorities, identified in the CLD Strategic Plan and Program Letter.

    3. Based on assumptions that are developed through coordination with program managers and other business operating divisions.

  6. Sources used in developing the assumptions may include:

    • CLD Training Plan and/or input from the field based on expected needs

      Note:

      The CLD Training Plan is developed jointly with Learning and Education (L&E) by the Operations Support (OS) component of PSP.

    • CONOPS

    • Conversations with CLD and appropriate Operating Divisions (OD's)

    • Current and projected staffing

    • Historical attrition rates

    • Historical leave and overhead rates

    • Prior year direct OFP history

    • The program letter

    • The strategic plan

  7. Draft assumptions containing the methodology used and general guidance is shared with SL HQ and SL Field for comments/input. Assumptions generally include:

    1. Attrition rates